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Showing 221–230 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
…ned in Article 2 of the aforementioned Order no. 58-1210 of 13 December 1958, are subject to income tax in accordance with the rules applicable to salaries and wages.The same applies to the allowances…
…on, as well as the distributions and net gains mentioned in 9 of the same II, are subject to income tax according to the rules applicable to salaries and wages when the conditions set out in 8 or 9 or…
…Code paid to trainees during an internship or period of on-the-job training are exempt from income tax up to the annual amount of the minimum growth wage. This provision applies to the apprentice or…
…o take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capacity. The first paragraph is applicable provi…
…ies taken into account from 1st January 2002 in the results of grantors and concessionaires).I ter. Taxation of the capital gain realised on the contribution by a natural person inventor of copyright…
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
…l and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be taken into account in determining agricultural profits when, in respect of th…
…e and that of the place of establishment of that employer may benefit from an exemption from income tax on the salaries received as remuneration for the activity carried out in the State to which they…
…articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10-60 of the French Commercial Code is taxed in the hands of the beneficiary in the category of salaries and wages according to the procedu…
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